Tract 72137120900

Census tract 1209, Toa Baja Municipio, PR: Opportunity Zone

2018 zone

Census tract 1209 in Toa Baja Municipio, Puerto Rico (GEOID 72137120900, 2010 boundaries) was designated a Qualified Opportunity Zone in 2018. That designation ran through December 31, 2027 (Puerto Rico's automatic designations ended a year before the rest).

Population: 2,293
Median family income: $43,411
Poverty rate: 20.6%
Unemployment: 0.0%

American Community Survey 2020 to 2024 5-year estimates. Shown because the 2020 and 2010 boundaries of this tract are the same.

Is it still an Opportunity Zone in 2027?

Not yet known. 1 of the overlapping 2020 tracts is eligible for the 2027 round, but no official Puerto Rico nomination list naming it was published as of Oct 30, 2026.

What it means for property bought here

Under Notice 2026-40, property bought after December 31, 2026 for use in a 2018 zone generally cannot be Opportunity Zone business property unless the area is designated again or a transition exception applies: a working capital plan adopted by December 31, 2026 with at least 10% of the planned cash received and 5% spent, or ordinary-course replacement of existing property. Property acquired before the zone expires can keep counting as zone property through December 31, 2047. See the transition rules.

What overlaps it in the 2027 round

Census redrew tract lines in 2020, and the 2027 round uses 2020 tracts. These 2020 tracts overlap this 2018 zone (share of the 2020 tract's land inside it):

2020 tract	Share	2027 status
72137120900	100%	Eligible for 2027

Toa Baja Municipio

Toa Baja Municipio had 25 Opportunity Zones in 2018 and has 13 census tracts eligible for the 2027 round.

Check an exact street address with the Opportunity Zone lookup, which places it in both its 2010 and 2020 tract. See all Puerto Rico Opportunity Zones.